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        Service Tax

        Applicability of provisions of the Finance Act, 2004 relating to education cess and the Finance Act, 2007 relating to secondary and higher education cess– regarding.

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        Construction of references to repealed tax provisions: references to section 66 read as section 66B, affirmed by Removal of Difficulties Order. References in the Finance Acts to the repealed provision section 66 of the Finance Act, 1994 are to be construed as references to the re enacted provision section 66B under the General Clauses Act, 1897, and this construction has been formalised by Removal of Difficulties Order No. 2/2012 dated 29.06.2012; field formations and assessees are to be notified by Public Notice/Trade Notice for service tax administration.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Construction of references to repealed tax provisions: references to section 66 read as section 66B, affirmed by Removal of Difficulties Order.

                                References in the Finance Acts to the repealed provision section 66 of the Finance Act, 1994 are to be construed as references to the re enacted provision section 66B under the General Clauses Act, 1897, and this construction has been formalised by Removal of Difficulties Order No. 2/2012 dated 29.06.2012; field formations and assessees are to be notified by Public Notice/Trade Notice for service tax administration.


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